---
type: "Bill"
title: "Sales tax; exempt motor vehicle transfers to and from trusts, corporations, partnerships and limited liability companies."
description: "Sales tax; exempt motor vehicle transfers to and from trusts, corporations, partnerships and limited liability companies."
jurisdiction: "us/states/ms"
legislature: "Mississippi Legislature"
session: "2023"
identifier: "SB 2011"
citation: "Mississippi SB 2011 (2023)"
classification: ["bill"]
subjects: ["Finance", "Ways and Means"]
status: "enacted"
primary_sponsors: ["Johnson"]
version_count: 3
action_count: 11
vote_count: 2
first_action: "2023-01-09T06:00:00+00:00"
last_action: "2023-03-10T06:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/9f7beb97-8b26-4c92-a216-bc5d9c9ecdde"
source_url: "http://billstatus.ls.state.ms.us/2023/pdf/Senate_authors/Johnson.xml"
source_hash: "eb876400430beba952f7c724c28f4c637f260006ab229a982b9f53513910c3fb"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-ms"]
---

# Mississippi SB 2011 (2023) — Sales tax; exempt motor vehicle transfers to and from trusts, corporations, partnerships and limited liability companies.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **As Introduced** (filed) — [source](http://billstatus.ls.state.ms.us/documents/2023/html/SB/2001-2099/SB2011IN.htm)
2. **As Passed the upper** (committee substitute) — [source](http://billstatus.ls.state.ms.us/documents/2023/html/SB/2001-2099/SB2011PS.htm)
3. **Current version** (committee substitute) — [source](http://billstatus.ls.state.ms.us/documents/2023/html/SB/2001-2099/SB2011SG.htm)

## Votes

- Passage — **116–1** (pass) · lower
- Passage — **51–0** (pass) · upper

## Sponsors

- Johnson — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2023-01-09T06:00:00+00:00** Referred To Finance `referral-committee`
- **2023-01-24T06:00:00+00:00** Title Suff Do Pass `committee-passage`
- **2023-02-01T06:00:00+00:00** Passed `passage`
- **2023-02-02T06:00:00+00:00** Transmitted To House `introduction`
- **2023-02-07T06:00:00+00:00** Referred To Ways and Means `referral-committee`
- **2023-02-28T06:00:00+00:00** Title Suff Do Pass `committee-passage`
- **2023-03-02T06:00:00+00:00** Passed `passage`
- **2023-03-03T06:00:00+00:00** Returned For Enrolling
- **2023-03-06T06:00:00+00:00** Enrolled Bill Signed
- **2023-03-07T06:00:00+00:00** Enrolled Bill Signed
- **2023-03-10T06:00:00+00:00** Approved by Governor `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/9f7beb97-8b26-4c92-a216-bc5d9c9ecdde`. Confidence: reported (aggregated from official Mississippi legislature records).